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1989 (5) TMI 182 - CEGAT, NEW DELHIExtract: ....... has also taken the same view after considering the entire case law on the point which includes the various conflicting decisions of the different High Courts in the country and concluded that the excisable goods do not become non-excisable even though fully exempted. 8. ensp In view of the above we find no force in the appeal and dismiss the same.
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